M/s H.M. INDUSTRIAL PVT. LTD Versus THE COMMISSIONER, CGST AND CENTRAL EXCISE
GST
2019 (2) TMI 425 – GUJARAT HIGH COURT – [2019] 62 G S.T.R. 279 (Guj), 2019 (22) G. S. T. L. 13 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 7-2-2019
R/SPECIAL CIVIL APPLICATION NO. 1160 of 2019
GST
MS. HARSHA DEVANI AND DR A. P. THAKER
For The Petitioner (s) : ANANDODAYA S MISHRA (8038)
For The Respondent (s) : MR NIRZAR S DESAI (2117)
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. By the impugned orders of provisional attachment of the property under section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”), the respondent has, inter alia, attached the bank accounts of the director
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been invoked against the petitioner herein, however, under no circumstances, the same could have been invoked against the directors of the petitioner-company.
2. On behalf of the respondents, reliance has been placed upon the provisions of section 89 of the CGST Act to submit that the same permits recovery of the dues of the private company from its directors in case such amount cannot be recovered from the company. In the opinion of this court, reliance placed upon section 89 of the Act is thoroughly misconceived inasmuch the same relates to recovery of any tax, interest or penalty due from a private company in respect of supply of goods or services. Moreover, even if such amount cannot be recovered from the private company, the directors
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h release the attachment of the following bank accounts.
Account No.
Name of Bank
Name and Type of Account
50100183156858
HDFC
Jigar Kumar Pareshbhai Patel; Saving Account
07481000002985
HDFC
Hardik kumar Paresh kumar Patel; Saving Account
02950100018863
Bank of Baroda
Jigar Paresh Kumar Patel; Saving Account.
02950200000513
Bank of Baroda
Hardik Paresh bhai Patel; Current Account
02950300028287
Bank of Baroda
Hardik Paresh bhai Patel; Term Deposit Account.
02950100009696
Bank of Baroda
Pareshkumar Hargovinddas Patel; Saving Account.
02950600021500
Bank of Baroda
Pareshkumar Hargovinddas Patel; Loan Account.
3. On request made by the learned advocate for the petitioner, stand over to 14.2.2019.
Case laws, Decisi
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